Compliance program 2012-13

Improvements

As part of our continuous improvement through feedback from tax practitioners and businesses we have implemented the following changes:

• giving better guidance on how we calculate benchmarks on our website
• testing our letters with taxpayers and advisers and redesigning them so they can be more easily understood
• notifying agents two weeks before we write to their clients so they are aware of what is happening
• changing how we carry out some of our review products to reduce the time they take
• better processes to remove businesses from being assessed against the wrong benchmark.

Sections within Small business benchmarks raise awareness

• Changes in taxpayer behaviour
• Tax practitioner engagement
• Improvements